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The amount of tax compensated to a physical person-citizen of a foreign state


The amount of tax compensated to a physical person who is a citizen of a foreign state is determined as the amount of tax calculated by the retail trade organization upon the sale of goods to this physical person, reduced by the cost of the service for compensating the tax amount1.

  1. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 169.1, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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